纳税人在实际决策时通常受心理学、社会学等多方面因素的影响,并不完全遵从理性经济人的假设。数字经济的繁荣发展使纳税人的行为选择发生巨大转变,从行为财政视角研究税收遵从问题,为提升税收遵从度提供了新思路。笔者首先阐述了行为财政理论对税收遵从的诠释;其次从行为财政视角分析了数字经济背景下区块链技术的应用对征纳双方行为的影响,进而基于行为财政的前景理论建立区块链技术下征纳双方的税收遵从互动行为模型,并通过模型的均衡分析找到影响纳税人决策的因素;最后依据各影响因素,从建立基于区块链技术的税收征管系统、税收信用管理系统、结合区块链技术发展完善税收法治体系等方面提出应用区块链技术提升税收遵从度的方案。   

Taxpayers are usually influenced by many factors such as psychology and sociology when making practical decisions, and do not completely follow the assumption of rational economic man.The prosperity and development of digital economy has greatly changed the behavior choice of taxpayers.Studying tax compliance from the perspective of behavioral public finance provides a new idea for improving tax compliance.Firstly, this paper expounds the interpretation of tax compliance by behavioral public finance theory.Secondly, from the perspective of behavioral public finance, this paper analyzes the impact of the application of blockchain technology on the behavior of tax collectors and taxpayers in the digital economy, and then establishes the interactive behavior model of tax compliance between the two parties under blockchain technology based on the prospect theory of behavioral public finance, and through the equilibrium analysis of the model finds the factors that affect the decision of taxpayers.Finally, according to the influencing factors, this paper proposes the scheme of applying blockchain technology to improve tax compliance from the aspects of establishing the tax collection and management system and tax credit management system based on blockchain technology, and improving the tax legal system by combining the development of blockchain technology.